Atlanta Company is preparing its manufacturing overhead budget for 2017. Relevant data consist of the following. Units to be produced (by quarters): 10, 100, 12, 300, 14, 500, 16, 200. Direct labor: Time is 1.5 hours per unit. Variable overhead costs per direct labor hour: indirect materials $0.80: indirect labor $1.30: and maintenance $0.70. Fixed overhead costs per quarter: supervisory salaries $38, 410: depreciation $19, 790: and maintenance $14, 050. Prepare the manufacturing overhead budget for the year, showing quarterly data. (Round overhead rate to 2 decimal places, e.g. 1.25. List variable expenses before fixed expense.)